Needham Company has prepared a classified balance sheet for fiscal year 10. Multiple classification and reporting errors exist in the balance sheet. Using the uncorrected balance sheet and the additional information in the exhibits, identify and prepare the balance sheet in accordance with U.S. GAAP. For each account cell in column A, select the proper account from the option list provided. Some cells may be left blank. For each account, enter the correct amount to be reported on the balance sheet in column B. Totals will auto-calculate